Effective Learning Tools in e-Learning

Through the example of a university course in accounting, the article describes the results of using electronic space in the educational environment of a Russian university. The purpose of the article is to study the effectiveness of a new methodological approach with the use of digital technologies and an electronic educational resource developed on the Hypermetod platform by the author of the course in the educational process for studying the discipline "Accounting" at the Ural Federal University. Based on an empirical study, the author shows how blended learning can solve many problems related to the quality of university graduates training. The problem of the quality of training of future accountants includes the formation of such competencies as self-organization and independent knowledge management, the ability to search for new information and ways of processing it. The article provides an analysis of student's performance when studying accounting with and without the use of blended learning, as well as the results of a survey of students (N = 173) studying the course. The survey showed that almost half of the respondents saw undoubted advantages in the blended model of training: improved teacher-student interaction and the possibility of learning in an individual mode. However, some students do not see the difference between the traditional classroom form of presentation and assimilation of material and the use of electronic resources. As it turned out, these students are reluctant to solve practical problems that require comprehensive knowledge and are not fully aware of the possibility of further application of their skills. Based on the obtained results, the author further determines the initial conditions for the use of blended learning when teaching accounting, comparing foreign and domestic e-learning models. The study will be useful for teachers in the field of economic sciences, who reconsider their curricula in the conditions of digitalization of universities, as it can help them to create their teaching models or to improve existing ones.